- 担当教員
- 永田 京子
- 使用教室
- 木3-4(W9-201)
- 単位数
- 講義：2 演習：0 実験：0
- 講義コード
- 67055
- シラバス更新日
- 2015年10月20日
- 講義資料更新日
- 2015年9月16日
- 学期
- 後期
講義概要
The objective of this course is to develop the ability to use financial statement information effectively in making economic decisions. A variety of teaching methods including lectures, readings, case assignments, and discussions will be used in this class.
講義の目的
The intended leaning outcomes include
-Ability to use financial statements in ways relevant for applications such as credit analysis and equity valuation,
-Understanding of underlying economic reality behind numbers,
-Ability to detect earnings management.
講義計画
-Effect of business transactions on financial statements
-Process of preparing financial statements
-Financial statement analysis and firm valuation
-Incentives and conditions for earnings management
-Techniques corporate managers could use in earnings management
教科書・参考書等
-Revsine,Collins, Johnson, and Mittelstaedt, Financial Reporting and Analysis (5th edition),McGraw-Hill/Irwin,2011.
-Charles W. Mulford, Eugene E. Comiseky, The financial numbers game, Jhon Wiley & Sons,Inc, 2002., etc.
関連科目・履修の条件等
No prerequisite course, but
-Attitude towards "active learning", and
-Interests in business and capital markets are required.
成績評価
Course grade will reflect the following emphases:
-Homework/class assignments (60%),
-Class participation (40%).
